The nexus between aggressive tax planning and earnings management in different political systems and the moderating role of corporate governance
Soufiene Assidi, Omar Al Farooque, Khaldoon Albitar
| Year of publication: |
2022
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| Authors: | Assidi, Soufiene ; Al Farooque, Omar ; Albitar, Khaldoon |
| Published in: |
International journal of managerial and financial accounting : IJMFA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1753-6723, ZDB-ID 2465114-X. - Vol. 14.2022, 4, p. 344-361
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| Subject: | aggressive tax planning | earnings management | effective tax rate | EM | ETR | European | political system | TP | Steuerplanung | Tax planning | Bilanzpolitik | Accounting policy | EU-Staaten | EU countries | Corporate Governance | Corporate governance | Unternehmensbesteuerung | Corporate taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJMFA.2022.10047351 [DOI] 10.1504/IJMFA.2022.126559 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013415116